煤炭企业弃置费用处理探讨

我国煤炭企业为国家经济快速发展做出了巨大的贡献,但煤炭企业从建井、开采到洗选都对生态环境产生较大的负面影响,应该内化为企业成本的高昂环境成本大部分外化为社会成本。致使煤炭企业生产成本少计、利润虚高、超前分配造成大部分煤炭企业保护、恢复环境的积极性不高、资金储备严重不足。结合煤炭生产的特点,通过对江西、山东、安徽等地的大型煤炭企业的弃置费用会计处理现状进行调研,提出应尽快完善会计准则以规范煤炭企业弃置费用的确认、计量和披露。建议政府完善量化煤炭企业弃置费用标准及采取税收优惠政策来推进煤炭企业自觉树立社会责任意识,适应经济发展新常态。

Discussion on Abandonment Cost Treatment of Coal Enterprises

China coal enterprises had made great contributions to the rapid development of the national economy, but the coal enterprises had made a large negative influence to the ecological environment by the mine construction, coal mining and coal preparation. Thus a high expensive environment cost should be a cost of the enterprise, but mostly would be a social cost. Thus the production cost of the coal enterprises was less calculated, the profit was empty high, an advance distribution caused less high activity in the environment protection and recovery in major coal enterprises and the storage fund was seriously insuf- ficient. In combination with the coal production features, with investigations conducted on the abandonment cost accounting treatment status of the large coal enterprises in Jiangxi, Shandong, Anhui and other places, the paper pointed out that the ac- counting criterion？should be improved as soon as possible in order to standardize a confirm, measurement and disclosure on the abandonment cost of the coal enterprises. The paper proposed that the Goverl~ment should improve and quantify？the aban- donment cost standards of the coal enterprises and a preferential tax policy should be applied to promote the coal enterprises to set up the social responsibility sense？and to adapt the economic development in a new normality.